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Picture of Jim Hillan

Jim Hillan


CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
United Kingdom
Languages English

Jim Hillan is a tax partner based in the CMS London office.

He is a solicitor with 25 years’ experience advising on the UK and international tax implications of corporate and commercial transactions.  He has a particular specialism in real estate and funds and has advised on the structuring of listed and private real estate funds, joint ventures and other complex real estate transactions.  He is also a chartered accountant and chartered tax adviser.

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"Praised for his "straight-talking and proactive" approach"

Chambers UK

Relevant experience

  • Kames Capital on the structuring of their property alternative investment fund (PAIF). 
  • Scottish Widows Investment Partnership (now Aberdeen Asset Management) on the set-up of their approved property unit trust (APUT). 
  • The Scottish Retail Property Limited Partnership (a Land Securities/British Land joint venture) on its disposal of Aberdeen's Bon Accord and St Nicholas shopping centres. 
  • UK retail bank in relation to the sale of a private banking subsidiary. 
  • UK retail bank on the VAT implications for certain business process outsourcing transactions, arising from the European Court of Justice decision in Axa Denplan. 
  • Major UK non-life insurer on the tax aspects of the hive-down of certain properties from their former parent banking group.
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1998 - Diploma Legal Practice, University of Glasgow, Glasgow

1987 - LLB (Hons), University of Glasgow, Glasgow

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Law Society of England and Wales

Law Society of Scotland

Institute of Chartered Accountants of Scotland

Chartered Institute of Taxation

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CMS ad­vises lis­ted Pol­ish house­hold ap­pli­ances com­pany,...
Changes an­nounced to UK in­come tax rates pay­able by Scot­tish res­id­ent...
The Scot­tish Gov­ern­ment’s fin­ance sec­ret­ary an­nounced in the Scot­tish budget speech on 14 Decem­ber 2017 (the “Scot­tish Budget”) that a new five-band in­come tax sys­tem will ap­ply to Scot­tish res­id­ent tax­pay­ers, with ef­fect from 6 April 2018.
Cap­it­al Gains Tax on Non-UK Res­id­ents – Good news for...
Welsh Land Trans­ac­tion Tax Sum­mary
The Wales Act 2014 gave the Welsh Gov­ern­ment great­er de­volved powers to man­age their own tax­a­tion af­fairs, in par­tic­u­lar in re­la­tion to busi­ness rates, land­fill tax and stamp duty. Like the Scots, the Welsh have taken the op­por­tun­ity to re­place UK stamp duty.
In­form - Tax
Budget 2017: Lease Tax­a­tion Post-Im­ple­ment­a­tion of IFRS 16 (Leases)
The Gov­ern­ment an­nounced yes­ter­day that it will con­sult in sum­mer 2017 on the le­gis­lat­ive changes re­quired fol­low­ing the im­ple­ment­a­tion of the In­ter­na­tion­al Ac­count­ing Stand­ards Board’s new leas­ing stand­ard, IFRS 16 (Leases), which ap­plies to peri­ods of ac­count.
Spring Budget 2017
At lunch­time today, Philip Ham­mond will de­liv­er his first Budget. As we did with the Au­tumn State­ment, the tax de­part­ments of CMS, Nabarro and Olswang, who are com­bin­ing on 1 May 2017, are giv­ing a joint com­ment­ary on the day’s an­nounce­ments.
The Chan­cel­lor's Au­tumn State­ment 
The Chan­cel­lor will de­liv­er his Au­tumn State­ment this Wed­nes­day, 23 Novem­ber 2016. Read ex­pert com­ment­ary on how changes to the UK's tax rules may af­fect you from the tax team at CMS to­geth­er with their fu­ture col­leagues from Nabar­ros and Olswang (see be­low.